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A Aplicação Errônea do Direito Brasileiro pelo Árbitro: Uma Análise à Luz do Direito Comparado / The erroneous application of Brazilian lawFabiane Verçosa Azevedo Soares 18 March 2010 (has links)
A presente tese versa sobre a aplicação errônea, pelo árbitro, do Direito Brasileiro ao mérito do litígio. Tendo em vista o ineditismo, em nosso País, do estudo das consequências advindas à sentença arbitral prolatada mediante uma aplicação equivocada do Direito que rege o mérito da controvérsia, revelou-se fundamental uma análise de Direito Comparado. Assim, consultou-se o Direito dos Estados Unidos da América, do Reino Unido, da Alemanha, da Itália, da Áustria, da Suíça e da França, a fim de se constatar se é admissível, nos referidos Países, alguma medida judicial contra tal situação.
Primeiramente, empreendeu-se um exame das consequências que podem advir, nos 7 (sete) Países citados, a uma sentença arbitral doméstica, assim definida conforme a legislação de cada País. Como a medida habitual para se afastar uma sentença arbitral doméstica é a ação de anulação, buscou-se examinar as hipóteses que ensejam seu ajuizamento em cada País estudado, a fim de se constatar se dentre elas insere-se a aplicação errônea do Direito que rege o fundo da disputa. Ou, em caso negativo, se a violação à ordem pública inclui-se nas hipóteses de anulação. E, por último, se a ofensa à ordem pública compreende a aplicação errônea, pelo árbitro, do Direito de cada País sub examine.
Em segundo lugar, examinaram-se as consequências que advêm para uma sentença arbitral estrangeira em que se aplicou erroneamente o Direito que rege o mérito da controvérsia. Como todos os sete Países examinados são Estados-membros da Convenção de Nova Iorque de 10 de junho de 1958 sobre o Reconhecimento e a Execução de Sentenças Arbitrais Estrangeiras, que prevê em seu artigo V, n 2, alínea b, a violação à ordem pública como óbice à homologação da sentença arbitra alienígena, a aplicação do referido dispositivo em cada Estado foi analisado. Tentou-se averiguar se a ofensa à ordem pública consubstanciada na referida Convenção poderia abranger a aplicação errônea do Direito material pelo árbitro.
Em seguida, examinou-se a legislação e a doutrina brasileiras tanto no que tange à ação anulatória de laudos arbitrais brasileiros, quanto à homologação dos laudos estrangeiros , a fim de se proporem soluções para esta questão em nosso ordenamento jurídico.
Por fim, analisou-se se é possível, no Brasil, homologar uma sentença arbitral estrangeira que tenha sido anulada no País em que foi prolatada com base no argumento da aplicação errônea do Direito do referido Estado ao mérito da arbitragem. / This thesis concerns the erroneous application, by the arbitrator, of Brazilian Law to the merits of the case. Due to the originality in our country of the study of the consequences that arise to the arbitral award issued through an erroneous application of the Law that governs the merits of the dispute, the analysis of Comparative Law was fundamental. Therefore, the Laws of United States of America, United Kingdom, Germany, Italy, Austria, Switzerland and France were analysed, in order to discover whether any legal remedy is available against such situation.
First, we examined the consequences that can arise to a domestic arbitral award as defined in the legislation of each country in the seven (7) countries examined. Since the habitual measure to set aside a domestic arbitral award consists in its annulment, we tried to analyse the grounds to set aside such award in each country, so that we could find out whether the erroneous application of the governing law is included therein. Otherwise, we tried to find out whether the violation of public policy constitutes a ground for annulment. Last, we tried to analyse whether the violation of public policy encompasses the erroneous application of the national Law in each country examined.
Second, we examined the consequences that arise to a foreign arbitral award in which the governing law was wrongly applied. Once all seven countries are members of New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards dated June 10, 1958, (which stipulates in Article 5, no. 2, b, that the violation of public policy is an obstacle for the recognition of the foreign arbitral award), the application of the latter in each of the seven countries was examined. We tried to find out whether the violation of public policy set forth in the Convention could encompass the erroneous application by the arbitrator of material Law.
Afterwards, Brazilian Law and doctrine was examined not only in what relates to the action to set aside Brazilian arbitral awards, but also the recognition of foreign awards in order to suggest solutions to this question in our legal system.
Finally, we analysed whether it is possible to recognize in Brazil a foreign arbitral award that has been set aside in the country in which it was rendered due to the erroneous application of the Law of the relevant State to the merits of the dispute.
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A Aplicação Errônea do Direito Brasileiro pelo Árbitro: Uma Análise à Luz do Direito Comparado / The erroneous application of Brazilian lawFabiane Verçosa Azevedo Soares 18 March 2010 (has links)
A presente tese versa sobre a aplicação errônea, pelo árbitro, do Direito Brasileiro ao mérito do litígio. Tendo em vista o ineditismo, em nosso País, do estudo das consequências advindas à sentença arbitral prolatada mediante uma aplicação equivocada do Direito que rege o mérito da controvérsia, revelou-se fundamental uma análise de Direito Comparado. Assim, consultou-se o Direito dos Estados Unidos da América, do Reino Unido, da Alemanha, da Itália, da Áustria, da Suíça e da França, a fim de se constatar se é admissível, nos referidos Países, alguma medida judicial contra tal situação.
Primeiramente, empreendeu-se um exame das consequências que podem advir, nos 7 (sete) Países citados, a uma sentença arbitral doméstica, assim definida conforme a legislação de cada País. Como a medida habitual para se afastar uma sentença arbitral doméstica é a ação de anulação, buscou-se examinar as hipóteses que ensejam seu ajuizamento em cada País estudado, a fim de se constatar se dentre elas insere-se a aplicação errônea do Direito que rege o fundo da disputa. Ou, em caso negativo, se a violação à ordem pública inclui-se nas hipóteses de anulação. E, por último, se a ofensa à ordem pública compreende a aplicação errônea, pelo árbitro, do Direito de cada País sub examine.
Em segundo lugar, examinaram-se as consequências que advêm para uma sentença arbitral estrangeira em que se aplicou erroneamente o Direito que rege o mérito da controvérsia. Como todos os sete Países examinados são Estados-membros da Convenção de Nova Iorque de 10 de junho de 1958 sobre o Reconhecimento e a Execução de Sentenças Arbitrais Estrangeiras, que prevê em seu artigo V, n 2, alínea b, a violação à ordem pública como óbice à homologação da sentença arbitra alienígena, a aplicação do referido dispositivo em cada Estado foi analisado. Tentou-se averiguar se a ofensa à ordem pública consubstanciada na referida Convenção poderia abranger a aplicação errônea do Direito material pelo árbitro.
Em seguida, examinou-se a legislação e a doutrina brasileiras tanto no que tange à ação anulatória de laudos arbitrais brasileiros, quanto à homologação dos laudos estrangeiros , a fim de se proporem soluções para esta questão em nosso ordenamento jurídico.
Por fim, analisou-se se é possível, no Brasil, homologar uma sentença arbitral estrangeira que tenha sido anulada no País em que foi prolatada com base no argumento da aplicação errônea do Direito do referido Estado ao mérito da arbitragem. / This thesis concerns the erroneous application, by the arbitrator, of Brazilian Law to the merits of the case. Due to the originality in our country of the study of the consequences that arise to the arbitral award issued through an erroneous application of the Law that governs the merits of the dispute, the analysis of Comparative Law was fundamental. Therefore, the Laws of United States of America, United Kingdom, Germany, Italy, Austria, Switzerland and France were analysed, in order to discover whether any legal remedy is available against such situation.
First, we examined the consequences that can arise to a domestic arbitral award as defined in the legislation of each country in the seven (7) countries examined. Since the habitual measure to set aside a domestic arbitral award consists in its annulment, we tried to analyse the grounds to set aside such award in each country, so that we could find out whether the erroneous application of the governing law is included therein. Otherwise, we tried to find out whether the violation of public policy constitutes a ground for annulment. Last, we tried to analyse whether the violation of public policy encompasses the erroneous application of the national Law in each country examined.
Second, we examined the consequences that arise to a foreign arbitral award in which the governing law was wrongly applied. Once all seven countries are members of New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards dated June 10, 1958, (which stipulates in Article 5, no. 2, b, that the violation of public policy is an obstacle for the recognition of the foreign arbitral award), the application of the latter in each of the seven countries was examined. We tried to find out whether the violation of public policy set forth in the Convention could encompass the erroneous application by the arbitrator of material Law.
Afterwards, Brazilian Law and doctrine was examined not only in what relates to the action to set aside Brazilian arbitral awards, but also the recognition of foreign awards in order to suggest solutions to this question in our legal system.
Finally, we analysed whether it is possible to recognize in Brazil a foreign arbitral award that has been set aside in the country in which it was rendered due to the erroneous application of the Law of the relevant State to the merits of the dispute.
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Julgamento fracionado do mérito e suas implicações no sistema recursal / Partial judgment on the meritis: implications for appeal systemSilas Dias de Oliveira Filho 03 June 2013 (has links)
O Poder Judiciário brasileiro encontra-se em crise, sendo a excessiva morosidade dos processos seu principal ponto sensível. Diante disso, foram introduzidas alterações normativas destinadas a amenizar o grave cenário existente, como a Emenda Constitucional n. 45/04, que incluiu a razoável duração do processo no rol dos direitos e garantias fundamentais, e a Lei n. 11.232/05, que alterou a estrutura do processo civil de conhecimento e o conceito de sentença. A indigitada reforma processual implicou rompimento com o princípio da unicidade da sentença, possibilitando o fracionamento do julgamento de mérito, por meio de sentenças parciais. O presente estudo verificará as possibilidades e os limites de aplicação dessa técnica processual, bem como proporá solução a problemas surgidos no sistema recursal, o qual não foi adaptado à nova realidade processual existente. A cisão no julgamento do mérito também traz importantes reflexos no momento de formação da coisa julgada material, tema que foi recentemente objeto de análise pelo Superior Tribunal de Justiça. Analisar-se-á o acerto do posicionamento adotado pela jurisprudência, buscando-se alcançar conclusão que tenha o condão de extrair o máximo de efetividade do método estatal de resolução de conflitos. O tema é intrigante, apresentando diversas possibilidades. Não há dúvidas de que do fracionamento do exame do mérito decorrerão dificuldades e dúvidas, as quais devem ser solvidas pelos operadores do direito, em prol de um processo mais efetivo e capaz de produzir os resultados que dele se esperam / The Brazilian Judiciary is in crisis and the excessive length of proceeding isits main sore point. Therefore, legislative amendments were introduced,aiming at alleviating the serious existing scenario, as the Constitutional Amendment 45/04, which included the reasonable duration of the process (speedy trial clause) in the list of fundamental rights and guarantees, and Law 11.232/05, which changed the structure of civil procedure and the concept of sentence. The nominee procedural reform entailed breaking with the principle of unity of the sentence, allowing the fractionation of judgment, through partial sentences. This study will examine the possibilities and limits of application of this technique, and propose solution to problems arising in the appeal system, which was not adapted to the new reality. The split in judging the merit also carries important consequences on the formation of res judicata, a topic that has recently been examined by the Superior Tribunal de Justiça. The correctness of the position adopted by the jurisprudence will be analyzed, seeking to reach a conclusion that has the power to extract the maximum effectiveness of the state method of conflict resolution. The topic is intriguing, presenting several possibilities. There is no doubt that from the partial judgment of merits derives difficulties and doubts, which should be answered by law operators, in favor of a more effective process and capable of producing results that are expected of it.
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Investimento estrangeiro e meio ambiente: uma análise sobre o tratamento das questões ambientais suscitadas nos casos decididos pelo ICSID entre 2000-2013 / Foreign investment and environment: an analisys on the treatment of environmental matters raised in cases decided by ICSID between 2000-2013.Isadora Postal Telli 06 February 2015 (has links)
O novo contexto do Direito Internacional tem buscado acomodar interesses econômicos às exigências de proteção ambiental, em linha com o desenvolvimento sustentável. Nesse particular, o investimento estrangeiro é elemento-chave e contribui para a aproximação entre Direito Internacional do Investimento Estrangeiro e Direito Internacional Ambiental, tanto em relação à elaboração de normas substantivas quanto aos processos de adjudicação. Embora já existam diversos trabalhos voltados a demonstrar como os investimentos estrangeiros podem contribuir com a preservação ambiental, pouco se tem escrito sobre os aspectos mais práticos dessa interação. Durante muito tempo, o caráter vago e impreciso da redação dos tratados ambientais dificultava sua aplicação às operações dos investidores. Contudo, a crescente consciência de parcela significativa da população mundial sobre a proteção ao meio ambiente está dando vida a cláusulas com conteúdo ambiental até então dormentes. Nesse contexto, o objetivo do presente trabalho é analisar empiricamente qual o tratamento concedido às questões ambientais suscitadas nos casos decididos pelos tribunais do Centro Internacional para Resolução de Disputas de Investimento (International Centre for Settlement of Investment Disputes), o ICSID, no período entre 2000-2013. Para tanto, a pesquisa foi dividida em três partes. A primeira parte é dedicada ao contexto histórico que permitiu a aproximação entre Direito Internacional do Investimento Estrangeiro e do Direito Ambiental Internacional. Na segunda parte o ICSID é apresentado, de modo a compreender sua organização e funcionamento e, principalmente, de que forma as questões ambientais podem ser suscitadas no âmbito das disputas de investimento. E, por fim, os resultados obtidos a partir da pesquisa empírica das decisões proferidas pelos tribunais do ICSID são apresentados, sistematizando os argumentos apresentados pelas partes, bem como aqueles utilizados pelos tribunais ao decidir os litígios de investimento compreendendo a matéria ambiental. / The new context of International Law pursues the accommodation of economic interests to the needs of environmental protection, in line with the sustainable development. To that particular, the foreign investment is a key element and contributes to a closer relation between the Foreign Investment International Law and the Environmental International Law, inasmuch as in relation to the enactment of substantive laws, as towards to enforcement procedures. Although there are several studies aiming at demonstrating how foreign investments may contribute to the environmental protection, few has been written about the most practical aspects of such interaction. For a long time, the vague and imprecise character of the provisions in environmental treaties turn harder their enforcement towards the investment transactions. However, the growth in conscience on environment protection of a substantial portion of the world population has given life to clauses with environmental content that were dormant until recently. In this context, the objective of this study is to make an empiric analysis on the treatment granted to environmental matters raised in cases decided by the tribunals of the International Centre for Settlement of Investment Disputes, the ICSID, in the period between 2000 and 2013. For that, this research is divided in three parts. The first one is dedicated to the historical context that allowed the approximation between Foreign Investment International Law and Environmental International Law. In the second part the ICSID is presented, to allow a better comprehension of its organization and functioning and, mainly, the forms in which environmental matters can be raised within the scope of investment disputes. And, finally, the results obtained with the empiric research on the decisions enacted by the ICSID tribunals are presented, with a systematization of the arguments used by the involved parties, as well as the arguments adopted by the tribunals to decide the investment disputes comprising environmental matters.
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Les pouvoirs de l'arbitre en droit français et en droits syrien et égyptien / The powers of the arbitrator in French law and in Syrian and Egyptian lawsHaji Kasem, Tarek 10 January 2018 (has links)
Dans l’exercice de sa mission, l’arbitre se voit tantôt doté de pouvoirs analogues à ceux du juge étatique, tantôt de pouvoirs spécifiques, ou encore dépourvu de certains pouvoirs propres au juge. Ce triptyque résulte de la nature spécifique de la justice arbitrale. L’origine conventionnelle de l’institution retentit sur les pouvoirs de l’arbitre. Elle peut les étendre, mais également les restreindre. De même, l’aspect juridictionnel pose des limites aux pouvoirs de l’arbitre dans l’accomplissement de sa mission. Ce constant ne saurait pourtant signifier que les solutions relatives aux pouvoirs de l’arbitre sont toujours identiques en droit comparé. En effet, ces solutions dépendent largement des manières de concevoir le phénomène arbitral. Ainsi, étant donné que l’arbitrage est conçu en France comme un phénomène transnational, l’arbitre est autonome par rapport à tout ordre juridique. Par conséquent, il peut conduire la procédure et régler le fond du litige conformément aux règles qu’il estime appropriées. En revanche, les droits syrien et égyptien sont encore loin de cette représentation de l’arbitrage international. Selon ces droits, le siège de l’arbitrage se voit conférer un statut privilégié faisant un obstacle à la reconnaissance d’une autonomie suffisante au profit de l’arbitre. / In the performance of his mission, the arbitrator may have similar powers to that of a judge, he may enjoy specific powers, or he may be deprived of certain powers usually enjoyed by a judge. This trilogy is produced by the special nature of arbitral justice. The conventional origin of the institution controls the powers of the arbitrator. It may extend them, but also restrict them. The jurisdictional aspect also imposes restrictions on the powers of the arbitrator in the performance of his mission. All this does not mean that the solutions relating to the powers of the arbitrator are always identical in comparative law. In fact, these solutions depend largely upon how the arbitral phenomenon is visualized. In France, arbitration is conceived as a transnational phenomenon, the arbitrator is autonomous of any legal system, and therefore he can conduct the proceedings and decide the dispute in accordance with the rules he considers appropriate. In contrast, Syrian and Egyptian laws are far from this perception of the international arbitration. In these two laws, the seat of arbitration has a privileged status, which builds an obstacle to the recognition of sufficient autonomy for the benefit of the arbitrator.
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Examining the Impact of Deictic Relational Responding on Advanced Theory of Mind and Pretense in Children with AutismBroderick, Samantha Lee 25 March 2016 (has links)
Perspective taking is a pivotal behavioral repertoire essential for social functioning and is recognized as a hallmark deficit of the Autism Spectrum Disorder. Recent advancements in the Relational Frame Theory have led to the development of a perspective-taking training protocol shown to improve performance on Theory of Mind tasks in typically developing children; however, there has been little research on the generality of these findings in children with ASD. The impact of deictic responding on social interaction is also undetermined. The current study aimed to: a), evaluate the effectiveness of multiple exemplar training of deictic relations on perspective taking abilities in children with ASD, b), assess the impact of deictic relations on naturalistic Theory of Mind tasks, and c), assess generality of the deictic repertoire on pretend play. All three participants acquired deictic repertoires through double reversed complexity. Acquisition of the relational operants was variable and required many sessions for each participant. Two of three participants showed transfer of perspective taking to the Strange Stories test, all three participants showed overall improvement in performance on various Theory of Mind tasks; and lastly, participants showed mixed results on transfer to pretend play.
Implications for using multiple exemplar training in supporting social understanding, prerequisite skills for deictic relational responding, and training strategies are discussed.
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Le contrat électronique / The electronic contractFaraj, Essalhin 14 December 2016 (has links)
Les activités du commerce électronique et le cadre juridique qui en découle soulèvent des questions pertinentes, en particulier celle de la protection du consommateur lors de la formation du contrat.Dans cette thèse, nous avons abordé les règles juridiques relatives au contrat électronique afin d’assurer la cohérence entre ces règles et le droit commun du contrat. Nous avons constaté que les contrats électroniques sont également soumis à des règles juridiques qui encadrent l’obligation du vendeur et de l’acheteur, la livraison, la réception, le paiement, la signature du contrat, le droit de rétractation, la garantie, etc.Les questions de la compétence juridictionnelle et la loi applicable étaient également envisagés, car le contrat électronique peut faire l’objet d’un litige international.Enfin, nous avons constaté que la valeur juridique du contrat électronique dépend en principe de la valeur juridique de l’écriture et de la signature électronique. / E-commerce activities and the legal frame that results from them raise many relevant questions. Especially those related to the consumer protection at the moment of conclusion and implementation of the contract.In this study we analyzed the legal regulations that govern electronic contracts in order to establish correlations with common law regulation. We noticed that E-contracts are also subject to legal rules framed by the obligations of the seller and the buyer such as delivery, reception, payment, signature of the contract, the right to withdrawal, etc.E-contracts constitute an issue of international controversy. The rules of competences of jurisdiction and the applicable laws are especially disputed.We concluded that the legal value of electronic contracts depends to a great extent on the legal value of the electronic writing and signature.
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Mezinárodní právo soukromé ve srovnávacím pohledu (srovnání vybraného úseku v českém právu a právu zvoleného státu) / Private international law from a comparative perspective (comparison of a particular segment in Czech law and the law of a selected country)Suchá, Ivana January 2015 (has links)
Private international law from a comparative perspective(comparison of a particular segment in Czech law and the law of a selected country) This thesis works with a comparison of conflict rules in the field of international family law in the Czech Republic and in the Federal Republic of Germany. It is focused concretely on questions of marriage, register partnership and adoption, in which is included an international element. The topic has been taken into account in addition to the national rules of international private law also rules at international and European level. Includes is also future progress in this field. Thesis is divided into eight chapters. The introduction is followed by first chapter, which deals with general classification of international family law as a part of international private law and their definition. Following chapter is focused on conflict rules, determingfactores which may be used to determine the applicable law. Included are terms as public policy, remise or transmise. Chapter three is about general definition of court's jurisdiction to hear the dispute with an international element. Fourth chapter is devoted to marriage, included are sources of legal regulation, jurisdiction of courts in matrimonial matters and comparison of conflict rules in the case of...
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Mezinárodní právo soukromé ve srovnávacím pohledu vybraného úseku. Dědictví v mezinárodním právu soukromém podle českého a rakouského práva. / Private International Law from a Comparative View. Succession in Private International Law according to Czech and Austrian LawKernová, Lenka January 2011 (has links)
Private International Law from a Comparative View Succession in Private International Law according to Czech and Austrian Law The aim of the following thesis is to compare the Czech and Austrian rules of international private law in the area of succession and wills. I have chosen this topic, because this area was so far not comprehensively unified, which is to be changed in the early future. Apart from current legislative works on the european field, new internal international private law act is also being prepaired in the Czech Republic. The thesis is composed of 12 chapters and several subchapters. The first chapter describes the historical background of current international private law with special consideration of the succession area. With regard to the common historical development of the two states, it is considered as appropriate initial basis. The two following chapters represent introduction into international private law in general. Specifically the understanding of the term "international private law" in both laws is being analyzed here. And also I attempted to describe the internal structure of Czech and Austrian international private law acts. Starting with chapter 4 I focused on the branch of law of succession. Firstly I tried to introduce the topic with explanation of the given term. As it...
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La réception du concept de nationalité des sociétés par le juge fiscal français / Defining the concept of nationality in relation to companies : the significant contribution of French tax case lawReeb, Sonia 05 December 2018 (has links)
Le concept de nationalité des sociétés, qui traduit le rattachement politique d’une société à un Etat, a longtemps semblé impossible à définir, les critères retenus par les juges variant en fonction des décisions. Pour ajouter à la confusion, les juges ne distinguaient pas toujours la nationalité de la lex societatis. En énonçant dans un arrêt Roval de 1990 que la nationalité d’une société se déduisait de la localisation de son siège de direction effective, le juge fiscal a livré de la notion la première définition à portée universelle. La solution n’est cependant pas totalement satisfaisante. D’une part, elle procède d’une lecture erronée de la définition contenue dans la clause conventionnelle de non-discrimination selon la nationalité applicable en l’espèce, qui renvoyait à la loi de constitution de la société. Cette méprise a eu pour effet d’étendre la portée du principe conventionnel de non-discrimination bien au-delà des intentions des rédacteurs du Modèle de convention OCDE, jusqu’à prohiber les différences de traitement selon la résidence des sociétés. La solution mériterait d’être réexaminée. Hors de tout contexte conventionnel, elle conserve sa pertinence. Cependant, si le siège de direction effective se situe, comme l’a jugé le Conseil d’Etat, à l’endroit où les personnes exerçant les fonctions les plus élevées dans une société prennent les décisions stratégiques, ce siège pourrait s’avérer difficile à localiser pour les sociétés les plus internationalisées. Le maniement du concept de nationalité par le juge fiscal et son articulation avec la notion fiscale de résidence seront alors analysés, notamment en lien avec l'application des principes de non-discrimination conventionnel et communautaire qui prohibent les différences de traitement fondées respectivement sur la nationalité et la résidence du contribuable. Il apparaît en effet que le juge fiscal, en butte à l'imprécision des concepts dont il doit faire application, tende parfois à les confondre ou les utiliser de façon simplificatrice. / The concept of nationality of companies, which expresses the political connection between a given company and a State, has long been impossible to define as French judges would resort to different criteria depending on each case. The courts would also frequently mix up the concept of nationality with the notion of « lex societatis », thus creating additionnal confusion. Lastly a 1990 tax case Roval led French Civil Supreme Court to hold that the nationality of a company derives from the location of its effective seat of management. This definition is not totally satisfactory though. It derives from a misinterpretation of the non-discrimination treaty provision applicable to the case, which conveys to this clause a much broader scope than was initially intended by the drafters of the OECD Model convention and indirectly weakens French domestic rules that discriminate among companies depending on their tax residence. The Roval case should be reconsidered in light of the treaty definition of « nationals », which refers to the law of incorporation of the companies. Outside of a tax treaty context, the reference to the effective seat of management concept sounds more suitable. French administrative Supreme Court clarified that such a seat would be where strategic decisions necessary for the conduct of the enterprise’s business are in substance made by the most senior managers. In practise, determining the location of that seat may prove to be quite difficult for certain multinational entities.
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